Empirical Evidence on Recent Trends in Pro Forma Reporting

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Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and GAAP Operating Earnings (2003, background): “Bhattacharya et al. (2003) report additional descriptive evidence about this sample.”
Sec Scrutiny and the Evolution of Non-Gaap Reporting (2008, unknown): “, Bradshaw and Sloan 2002; Doyle et al. 2003), we use I/B/E/S actual earnings to proxy for the non-GAAP earnings figure disclosed by managers in press releases. However, we acknowledge that I/B/E/S actual earnings is not a perfect proxy for the figure disclosed in press releases. Analysts do make ad”
Non-GAAP earnings and board independence (2011, methodology): “Consequently, opportunism can affect the choice of exclusions (Doyle et al., 2003; Bowen et al., 2005; Black and Christensen, 2009), and the nature of exclusions varies substantially both across firms and across quarters of the same firm (Bhattacharya et al., 2004).”
Do Corporate Policies Follow a Life-Cycle? (2016, unknown): “, Polli and Cook (1969), Porter (2004), Buzzell (1966), Frederixon (1969), and Headen (1966)).”